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Fund income tax return instructions 2010

 
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Warning: This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

About these instructions

Fund income tax instructions 2010 will help you complete the Fund income tax return 2010 (NAT 71287). The instructions also cover:

  • the schedules you must complete and attach to the tax return
  • record-keeping requirements.

When we refer to 'you' in these instructions, we are referring to you either as the trustee of the fund or as the tax agent or trustee responsible for completing the tax return. This publication is not a guide to income tax or superannuation law. Seek help from us or a registered tax adviser if this publication does not fully cover the fund's circumstances.

These instructions cover only Australian Prudential Regulation Authority (APRA) regulated and non-regulated superannuation funds that use the Fund income tax return 2010 to meet their tax obligations. Where required, a separate Super member contributions statement (NAT 71334) must be lodged with us.

Self-managed superannuation funds need to meet their tax and regulatory obligations by lodging the Self-managed superannuation fund annual return 2010 (NAT 71226).

Publications and services

To find out how to get a publication referred to in these instructions and for information about our other services, refer to Publications, Tax Determinations and Rulings.

Record keeping

Funds must keep records, in English, in writing or electronically. The records must be in a form that we can access and understand. Generally, funds must keep all relevant records for at least five years, but this period may be longer in certain circumstances.

See Record-keeping requirements for further details and references.

Last Modified: Thursday, 29 July 2010

 
Table of contents
About these instructions
Introduction
Completing and lodging the tax return
Section A: Fund information
Section B: Income
Section C: Deductions
Section D: Income tax calculation statement
Section E: Losses
Section F: Other information
Section G: Declarations
General information
Appendix 1: Capital works deductions
Appendix 2: Responsibilities of trustees
Appendix 3: Rates of tax
Abbreviations
Publications, Tax Determinations and Rulings
Lodgment
Payment
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